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of labour, like education, disability, retirement age, participation rates and part time work (especially for women), and …
Persistent link: https://www.econbiz.de/10011968188
strengthen ties between former earnings and pension benefits. Labour supply will be stimulated by lowering implicit tax rates and … by aligning the social and private costs of early retirement. Using a large dynamic microsimulation model we find that … the reform will stimulate labour supply and reduce the future tax burden, but also increase inequality in the benefits …
Persistent link: https://www.econbiz.de/10011968294
strengthen ties between former earnings and pension benefits. Labour supply will be stimulated by lowering implicit tax rates and … by aligning the social and private costs of early retirement. Using a large dynamic microsimulation model we find that … the reform will stimulate labour supply and reduce the future tax burden, but also increase inequality in the benefits …
Persistent link: https://www.econbiz.de/10004980920
of labour, like education, disability, retirement age, participation rates and part time work (especially for women), and …
Persistent link: https://www.econbiz.de/10004980945
unskilled majority supports higher taxation, which induces the retirement of the elderly and thus results in a lower labor force …
Persistent link: https://www.econbiz.de/10008534510
security benefits, which induces the retirement of the elderly and thus results in a lower labor force participation rate. The …
Persistent link: https://www.econbiz.de/10008534511
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10011455532
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10011482705
This chapter reviews the theoretical and empirical issues dealing with Social Security pensions. The first part of the chapter discusses pure pay-as-you-go plans. It considers the effects of introducing such a plan on the present value of consumption, the optimal level of benefits in such plans,...
Persistent link: https://www.econbiz.de/10014024857
wealth. This pattern is consistent across multiple retirement age thresholds and cohorts, including both individuals who have …
Persistent link: https://www.econbiz.de/10014486681